Companies and organizations from the list of strategic will be able to qualify for a deferral or installment for payment of taxes, fees and insurance premiums, to the draft amendments to the Tax code, published by the Ministry of Finance on the portal of projects of normative acts.
Such deferral or installment according to the law may be granted for 1-3 years, and the Ministry of Finance proposes to open this opportunity to enterprises which are included in the government list of strategic in accordance with bankruptcy law. In this list hundreds of state and close state enterprises, including defense (“Almaz-Antey”, “Tactical missile munitions”, “Uralvagonzavod”, etc.), scientific research institutes, as well as the largest raw materials companies — “Rosneft” (and its parent holding company Rosneftegaz), “Gazprom”, “Transneft”. This list includes the largest state media — VGTRK, First channel, RIA “Novosti”.
If the Finance Ministry’s proposal is accepted, any member of the list of strategic enterprises and companies will be able to obtain a deferment or installments of taxes, fees and insurance premiums for employees for a period of one year, follows from article 64 of the Tax code, which proposes to improve the Ministry of Finance. To pay Federal taxes (or tax, which is credited to the Federal budget) the delay may be even greater — up to three years, from NC. The amount of taxes that can be granted a deferment or payment by installments, the law is not limited.
The existing mechanism is not working
Now the Tax code provides the possibility of deferral or installment plan for tax, as a rule, those enterprises that are in trouble — was in a difficult financial position, has suffered from a natural disaster or a technological disaster, did not receive the required budgetary allocation. The initiative of the Ministry of Finance allows strategic companies to qualify for this tax credit regardless of their financial situation or sphere of activity. In materials to the bill of explanation this initiative of the Ministry of Finance no ( sent a request to the Ministry).
The existing mechanisms of the deferral (installment) for payment of taxes is too difficult and no guarantees for the decision to postpone (even if there envisaged in the Tax code) the law does not, said the head of legal Department AKG “MEF-Audit” Alexander Ovesnov. According to him, in practice, these mechanisms are not popular and hardly used.
Managing partner HEADS Consulting Alexander Bazykin agree that the instrument of deferral would be in demand if the right to use it was not so difficult, but providing such a right was not so rare. “If you simplify the procedure of obtaining such rights or make it mandatory for the tax authorities provide the taxpayer all necessary documents, the procedure will be in demand, as long as the taxpayers don’t believe it,” says Bazykin.
Ovesnov does not exclude that in case of acceptance of amendments for strategic enterprises (mainly companies of the military-industrial sector) can be made a separate decision to make it easier for their tax payments.
“We fully support this, — commented on the initiative of the Ministry of Finance General Director of JSC “Angstrom” (included in the list of strategic enterprises), Konstantin Nosov. — A company from the strategic list due to the imposition of sanctions, experience difficulty in funding ongoing activities. Deferral of payment will allow you to maintain the level of working capital without the involvement of Bank loans.” This will allow time to fulfill the state order, signed noses.
“We have no problems [with the tax], installment is for us very relevant, — said the chief accountant of the NGO “Meridian” (also included in the strategic list) Elena Valova. We arrange hire purchase, already stipulated by the current legislation”.
Representatives “Rosneft” and “Gazprom” have not responded to queries . The representative of RTR announced that the holding company does not comment on the draft amendments prior to their adoption; the First channel refused to comment. “MIA “Russia today” does not and has no plans to have any debts on taxes and levies. For us, this amendment is irrelevant,” — said the representative of the Agency.
In addition to strategic enterprises, the Ministry of Finance proposes to Supplement the circle of potential recipients of tax deferral organisations “particularly important order for socio-economic development of the region” or providing “critical services” (criterion in such a broad wording is taken from article about NC investment tax credit, see below). Such organizations may qualify for exemption in terms of taxes, if he takes a certificate from the regional authorities confirming the “critical” status, the draft amendments.
Current TC allows financially sound companies to qualify for investment tax credit deferral or reduction of payment of the profit tax and regional and local taxes for 1-5 years. Formally, this right can take advantage of and businesses from the list of strategic — such a loan can be granted to companies operating the state defense order or “a particularly important order for socio-economic development” one of the regions of Russia, as well as those companies that provide “critical services”. Enterprises from the government list of strategic can qualify for the tax credit along with all — if you prove that you comply with local statutory conditions (in itself the presence in the list of strategic rights tax credit does not).
Among the proposed MOF there are other amendments aimed at improving tax administration. In particular, the bill formalizes the tax authority to block the Bank accounts of the companies for the late reporting of insurance premiums for employees (the so called common calculation on insurance premiums). From 2017, the insurance contributions were transferred to the tax service, and in January, on have warned in the letter that the tax authorities can block the account of the defaulter contributions, although the Ministry of Finance noted that the legal basis for this.
In addition, the Finance Ministry proposes to introduce in the Tax code a new tool — a “special advance payment”, that is, voluntary transfers to the budget from physical persons in payment of forthcoming payments of the transport tax, land tax and tax on property of physical persons. the Introduction of special advance payments — an attempt of the Ministry of Finance to facilitate for individuals the payment of property taxes via the option of a single payment (with subsequent posting on relevant budget areas), according to Ovesnov of “MEF-Audit”. “But our citizens are not willing to pay taxes up front. Moreover, almost every taxpayer have a problem with the fact that he accrued, for example, vehicle tax for a car which has long been removed from the register or he does not agree with the cadastral value of the immovable property, and so forth,” says Bazykin HEADS of Consulting.
with the participation of Anastasia Papanderou